HMRC’s new PAYE service is up and running, but three significant issues are likely to affect tax advisers as a result of its introduction.
First, in some cases the correct format of advisers’ reference numbers cannot be entered. Digits produced automatically by the system will be in upper case and without punctuation. This will be changed in due course.
Until it is altered, the Revenue will be unable to change the format for reference numbers, even when asked. The department hopes that this will not cause too much inconvenience and that advisers will still be able to link their outputs to the correct client.
Second, HMRC say a tax calculation will not be issued to any agent where there is also a person acting in some other capacity - for example, with power of attorney.
The calculation will be issued to the capacitor only. If a copy is needed, agents should contact HMRC by phoning the dedicated line.
Finally, advisers may receive a copy of a notice of code number (P2) for a client, even where they have indicated that this service is not required. The taxman is looking to correct this.